LIGONIER VALLEY CEMETERY ASSOCIATION (EIN 250853470) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1967

Legal Domicile

Principal Officer

J P MCCRACKEN

Tax Period

2023-01-01 to 2023-12-31

LIGONIER VALLEY CEMETERY ASSOCIATION, founded in 1967, is a small nonprofit that reported $142K in total revenue in fiscal year 2023. Revenue surged 24% from the prior year, signaling strong growth momentum. Net assets of $547K represent 46 months of operating reserves.

Mission

OPERATING A COMMUNITY CEMETERY

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $70,135

Investment Income $55,307

Other Revenue $16,755

TOTAL REVENUE $142,197

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $83,862

Other Expenses $138,200

TOTAL EXPENSES $138,200

Year-over-Year Comparison

	2023	2022	Change
Revenue	$142,197	$114,332	+0.2%
Expenses	$138,200	$135,725	+0.0%
Net Income	$3,997	$-21,393	-1.2%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JAY WITHROW	TREASURER	2.00	Officer	$0	$0	$0
COREY RIDDELL	SECRETARY	2.00	Officer	$0	$0	$0
JANETTE M SHAW	VICE PRESIDENT	2.00	Officer	$0	$0	$0
J P MCCRACKEN	PRESIDENT	2.00	Officer	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	No data	No data	No data	No data
2024	No data	No data	No data	No data
2023	$142,197	$138,200	$585,779	$3,997
2022	$114,332	$135,725	$543,503	$-21,393
2021	$101,967	$84,474	$585,003	$17,493
2020	$77,442	$80,925	$513,912	$-3,483
2019	$87,363	$81,601	$520,178	$5,762

LIGONIER VALLEY CEMETERY ASSOCIATION